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Browse the most recent issue of the Management Sciences Horizon Journal, Unijos.

Volume 1, 2025, Issue 1, July 2025

Published: July 2025
18 Articles
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Ethical Impacts of Artificial Intelligence on Managerial Accounting Functions in Nigeria

Keswet Musa Andrew , Egbulingo Ayiku John
The study was motivated by need to integrate artificial intelligence (AI) into managerial accounting so as to transformed organizational decision-making which has raised significant ethical...
93 62
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Role of Social Media Marketing Tools on Purchase of Infinix Smartphone Amongst Students of Marketing Department in University of Jos, Nigeria.

Ibrahim, Khalid Inusa, Arinzechukwu Jude Okpara, Hassan, John Sunday
The main objective of the study is to examine the role of social media marketing on consumer purchase of infinix smartphone amongst students of marketing department in University of Jos....
73 58
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Empirical Model of Desirability and Illusion-control Biases in Investment Decisions

Mang, Niri Job , Goselle Nankap Magaji, Ikeobi Nneka Rosemary
Traditional finance often assumes that investors behave rationally when faced with the task of decision making. Behavioural finance has challenged such assumptions citing the role of behavioral...
62 64
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Effect of Harmonious Work Passion on Unethical Pro-Organizational Behavior in Selected Commercial Banks in Abuja Metropolis, Nigeria.

Samuel Oluwashogo Oyediran, Danjuma Nanfa Kusa
The growing emphasis on employee engagement and passion in today’s competitive work environment necessitates a deeper exploration of its potential ethical implications. This study explores the...
75 50
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Budgetary Control Techniques and Performance Management in Plateau State University Bokkos, Nigeria

Ishaku Longji Jan, Bako Elisha Danazumi, Patience Sendi, Yohanna Gyang Jugu, Damul Mikat Bulus
This study examined the relationship between budgetary control techniques and performance management in Plateau state University Bokkos. Nigeria. The study employed a field survey that is...
92 41
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Reconceptualising Human Resource Accounting for Shareholder Wealth Maximization A Theoretical Perspective

Abdulkadir Ahmed Hammayo, Riku Biki Riku
This study presented a conceptual study on the relationship between human resource accounting and wealth maximization. The study is based on the modern approach that views human resource accounting...
76 60
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Forensic Audit Skills and Fraud Detection

Offuh Anthony Patience
This study examined the forensic audit skills and fraud detection. A survey research design was applied in this study and data used were sourced through questionnaire. The study applied the PLS-SEM...
71 45
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Asymmetric Effects of Exchange Rate on Trade Flows in Nigeria

Irmiya, Solomon Reuben, Silas Susanna, Dalot Nankwat Lovina, Miri Julia Julcit, Nzeli Nkechi Augustina, Chibuzor Desmond Anthony
Exchange rate plays a crucial role in determining trade flows, especially in developing nations like Nigeria where changes in exchange rates can have a big impact on the price of imports and the...
63 57
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The Effect of Non-Interest Income on The Financial Performance of Deposit Money Banks Listed in Nigeria

Irmiya, Solomon Reuben, Mangs, Niri Job Agbo, Patrica Onyemowo, Odumu, Victor, Umeh, Uche John
Despite the rising importance of Non-Interest Income (NII) in global banking, its precise effect on financial performance remains inadequately explored within the Nigerian context. While existing...
63 58
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Effects of Innovative Marketing on Service Delivery in Hospitality Industry: A Study of Hotel Customers in Asaba Metropolis, Delta State, Nigeria.

Okorie Chiyem , Inoni Oghenenyerhovwo Rita
This study examined the effect of innovative marketing on service delivery in hospitality Industry, focusing on hotel customers in Asaba metropolis, Delta state, Nigeria. The hospitality industry...
63 55
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Human Resource Costs as A Determinant of Corporate Financial Performance in Nigeria’s Industrial Goods Sector

Korolo, Emmnuel Omolaye, Korolo Akuboere Salome
The primary objective of this study is to investigate the effect of human resource cost on the corporate financial performance of quoted industrial goods companies in Nigeria. The study began by...
57 56
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Operational Cost Control and Financial Performance of Conglomerate Firms in Nigeria

Korolo, Emmnuel Omolaye
This study examines the relationship between operational cost control and financial performance. The specific objectives are to examine the extent to which production cost, administrative cost, and...
53 47
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Impact of Tax Revenue on The Economic Performance of Nigeria

Ikeobi, Nneka Rosemary, Mang, Niri Job
This paper examined the impact of tax revenue on the Nigerian economy for the period 2008- 2023. Secondary data used for the analysis were obtained from Central Bank of Nigeria (CBN) Statistical...
71 50
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Macroeconomic instruments and Nigerian economy: The Post global financial crisis and pandemic perspective

Ariwa, Florence Onyinye , Onigah, Peter Oko , and Okoroafor, Onyedikachi Michael
The pursuit of strategies to stabilize and grow her economy within and after pandemics has necessitated the use of macroeconomic instruments by the government in Nigeria. Thus, this study...
61 56
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Influence of Inadequate Claims Resolution on Policyholders Trust in Insurance Services in Plateau State

Chibuisi Chigozie, Kennedy Ogbonna Nwagwu, Dakung Kasmwakat Reuel
Protection of policyholders’ trust is one of the core values of insurance industry in Nigeria. One of the livewires of any insurance industry is the policyholders trust and when this is tampered...
62 55
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Effect of ICT Software Expenditure on Financial Performance Among Listed Deposit Money Banks in Nigeria

Mabur Zumbung Danladi, Deshi, Nentawe Nengak, Nanchin Anna Christopher Faka
This study investigates the effect of Information and Communication Technology (ICT) software on the profitability of listed deposit money banks (DMBs) in Nigeria, addressing the concern that...
64 57
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Effect of Forensic Accounting Analysis on Fraud Detection in Nigeria: A Study of EFCC Gombe Office

Mabur Zumbung Danladi, Deshi, Nentawe Nengak, Nanchin Anna Christopher Faka, Luqman, Mohammed
This study examined the effect of forensic accounting analysis, specifically biometric authentication and lifestyle analysis, on fraud detection at the Economic and Financial Crimes Commission...
72 67
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The Moderating Role of Customer Orientation Experience on Salespersons’ Attitude and Customer Patronage

Kennedy Ogbonna Nwagwu, Arinzechukwu Jude Okpara, Isaac Jonathan Maude
Getting and keeping customers are usually tough jobs particularly in a competitive industry such as Smartphones and Accessories retailing. While salespersons’ attitude has been fingered to either...
73 69
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